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1、第三方物流企业成本控制研究摘 要目前我国的物流企业正处于起步与发展阶段，资金相对短缺，企业实力也相对薄弱，尤其是在现有的物流作业中，成本始终居高不下。要想在市场竞争中取得优势地位和长远发展，企业就必须建立适合自身发展特点的成本控制体系，从而控制成本支出，提高经济效益。同时，在新的世纪，企业所处的竞争环境发生了重大的变化，并且对传统的经营管理模式提出了挑战。为适应新的竞争环境，企业必须完全树立以“客户需求”为中心的营销理念，实施客户关系管理，合理配置资源，再造企业核心竞争力。因此，基于关键客户价值基础上的物流成本控制研究则成为必然。所以，本文提出了基于关键客户价值的第三方物流企业成本控制这一理论
2、并展开探讨。本文针对物流企业自身经营的特点，将作业成本法引入到物流企业成本控制实践中来，探讨物流企业成本控制新思路、新方法，旨在加强物流企业成本控制，降低物流企业成本，提高物流企业的经济效益，同时也进一步丰富和完善了物流企业成本控制理论。从时间维度来看，全文共分为4条主线，从事前的现状分析、理论指导、成本特性分析和物流企业成本设计，到事中的物流企业作业成本控制，再到事后的基于关键客户价值的绩效评价，3者结合起来，拓宽了物流企业成本控制的时间范围。最后是物流成本控制设计方案在物流企业的应用实例，进一步解释和充实了前面的内容。第1部分奠定了物流企业成本控制的指导理论。首先分析了物流企业成本控制的现
3、状，提出其成本控制的必要性；回顾了物流企业成本控制现有研究和客户价值相关理论；在此基础上，界定了物流企业成本的基本理念，分析了物流成本的特点，作业成本法在物流企业应用的必要性和可行性，通过关键客户价值与物流企业成本的内在机理分析，提出基于关键客户价值的物流企业成本控制，并进一步提出“广义客户价值工程”的概念，以此为基础继续对提高客户价值路径进行了探讨；从关键客户价值这个全新的维度，提出物流企业成本控制要建立基于关键客户价值的总成本控制模式。第2部分为物流成本设计和绩效评价，两者贯穿于整个物流成本控制活动过程。在物流企业作业分析、确定作业标准、实际作业成本与标准作业成本差异分析等方面作了系统的论
4、述，尝试性地建立了基于关键客户价值的指标体系，即基于关键客户价值的物流企业作业成本控制的绩效评价体系。第3部分是物流企业成本控制应用举例。以M物流有限公司为例，对如何采用作业成本法进行成本控制作了详实的案例分析。最后，提出本文结论，基于关键客户价值的作业成本控制模型在物流企业应用是必要也是可行的。当然，此控制模型并不是万能的，我们在了解它的科学性与实用性的基础上，还应了解它的局限性，以便能更确切地把握住研究方向，明确有待解决的问题，更加科学有效地运用这一方法为物流企业成本控制服务。 关键词:作业成本法；关键客户价值；物流企业；成本控制AbstractAt present, the domest
5、ic logistic enterprises are in the developing stage, and they are all facing the problem of lack of funds and high cost in operation. If they want to get more advanced and longer development, a cost control system suitable for their business seems requisite.In this new century, the competitive envir
6、onment of enterprises has been changed greatly, which is a challenge to the traditional management mode. The enterprises must focus attention on the customers requirements, make full use of the resources, and reengineer the core competence of enterprises in order to adapt to the new competitive envi
7、ronment. So, the study on the control of cost of logistic enterprises based on the key customer value must become necessary. This proposition will be discussed in this paper.According to the business in the logistic enterprises, the author brings the Activity-Based Cost into cost control practice in
8、 order to probe into a new method to reinforce cost control and raise economic benefit in the logistic enterprises, meanwhile it also perfects cost control theory in the logistic enterprises.On the opinion of dimensionality of time, this paper is divided into four aspects, which are combined to wide
9、n the time range of logistics cost control, through analysis in advance of current situation, control theory, cost property and control system design of logistic enterprises, the control in hand of logistics activities, activity-based cost control and. the evaluation of performance based on key cust
10、omer value afterwards.The author has established the guidance theory of logistic cost control, the current situation and the necessity of cost control in logistic enterprises in the first part; recall the study on cost control and customer value; then define related concepts, analyze the features of
11、 the cost in the logistics enterprises, the necessity and feasibility on the application of Activity-Based Cost and the inner mechanism between key customer value and cost of logistic enterprises, and on the bases of above, the author puts forward the idea in logistic enterprises of cost control on
12、the basis of key value, then further raises the notion of “broad customer value engineering” and the routes that will improve the customer value are discussed. From key customer value this totally new aspect, total cost control model is put forward.The second part is divided into performance evaluat
13、ion and the design for logistics costs that run through and control the activity course in the whole logistic cost. The author systematically discusses activity analysis, activity standard establishment, and analysis on the variance between the standard and actual cost, and tries to establish an ind
14、ex system based on key customer value, the evaluation on the performance of the activity cost model based on key customer value in logistic enterprises. The author cites one cost control case in logistic enterprise in the third part. It takes M Logistics Enterprise for example, and deeply analyzes h
15、ow to apply the activity cost control into actual cost control.Finally, conclusion is made that it is both feasible and essential for the application in logistic enterprises of this modelABC control based on key customer value; of course, although the practice has proved that the activity cost contr
16、ol model is a new method suitable to the features of the cost in the logistics enterprises, it also has some disadvantage. So the activity cost control model is used, something on its disadvantage and limitation should be paid attention.Key Words: Activity-Based Cost, Key customer value, Logistic Enterprise, Cost Control Xie Yingying(Financial Accounting) Directed b
